The word "credit" in the first line of the passage relies to:

A . SELECT cust_last_name, cust_credit_limit FROM customers ORDER BY cust_credit_limit DESC B . SELECT cust_last_name, cust_credit_limit FROM customers ORDER BY cust_credit_limit C . SELECT cust_last_name, cust_credit_limit FROM customers ORDER BY cust_credit_limit NULLS LAST D . SELECT cust_last_name, cust_credit_limit FROM customers ORDER BY cust_last_name, cust_credit_limit NULLSLAST

A . A．The issusing bank 　　 B . B．The advising bank C . C．The applicant 　　 D . D．The negotiating bank

A．the 1st to the 10th B．the 11th to the 20th C．the 5th to the 15th D．the 21st to the 30th

A．praise B．acknowledge C．appreciate D．remember

A．increases in assets are recorded on the debit side of the account B．increases in retained surplus dividends are recorded on the debit side of the account C．decreases in liabilities are recorded by debits D．decreases in expenses are recorded by credits

A．CIF B．CIP C．FOB D．FCA

A、the exporter′s country B、the importer’s country C、the countries involved D、European countries

A. to B. till C. after D. from

&8226;For each question 13--18, mark one letter (A, B, C, or D) on your Answer Sheet for the answer you choose. HOW THE CREDIT CARD CAPTURED AMERICA The proliferation of platinum American Express cards in the 1980s spawned rumors of an ultimate, highly exclusive, never publicized "Black Card". Carried by billionaires, it reportedly allowed holders to demand private shopping sprees at the world's most exclusive shops and to summon helicopters in the middle of Sahara. American express vehemently denies the existence of such a charge card. But the persistence of the myth suggests the social importance credit cards have for so many Americans. As one business writer puts it, "to have one's credit cards canceled is now akin to being excommunicated by the medieval church." America's love affair with the credit card began in 1949, when businessman Frank X. McNamara finished a meal in a New York restaurant and then discovered he had no cash. In those days, gasoline and store charge cards were common, but cash was standard for almost everything else. The embarrassed McNamara called his wife, who rushed over to bail him out. His predicament gave him the idea for Diners Club. Within a year some 200 people carried the world's first multi-use credit card. The problem was to persuade enough people to carry the cards. Diners Club turned to promotions. It gave away a round-the-world trip on a popular television show. The winners charged their expenses and made it "from New York to New York without a die in their pockets". Banks, sensing among less affluent a pent-up desire to spend, began issuing cards of their own. The first to turn a profit was Bank of America's Bank Americard. Bankers from all over the country descended on its California headquarters to learn the secret of its success--so many that in 1966 Bank Americard, today known as Visa, began forming alliances with banks outside the state. The Bank Americard network soon faced a competitor when Wells Fargo Bank joined with 77 others to create what became Master Charge. After scooping up 1.3 million more "Everything Card" holders from what was then First National City Bank, Master Charge--today's Master Card--became for a while the biggest bank card in the country. Five million holiday credit-card shoppers would have created a bonanza for the banks, but in the rush to market, the hanks had been less than cautious in assembling their lists. Some families received 15 cards. Dead people and babies got cards. Even a dachshund named Alice Griffin was sent one that promised she would be welcomed as a "preferred customer" at Chicago's finest restaurants. Hundreds of Chicagoans discovered they could use or sell a car they "found", and by law, the person whose name appeared on it was liable for the charges--even if he or she had never requested or received the card. When the prime rate hit 20% in 1981, the banks found that consumers didn't mind paying rates of 18--22% on their credit-card balance. High interest rates helped attract new players into the credit-card area, including sears' Discover Card and Visa. Airlines, car and insurance companies, even long-distance phone companies allied themselves with banks to offer credit cards. Experts estimate there are from 15, 000 to 19, 000 different cards available in the country. Of course, credit cards have not only replaced cash for many purposes, but also in effect have created cash by making it instantly available virtually everywhere. The credit-card advance is becoming as ubiquitous as the automated teller machine. What is the rumor of "Black card"？ A．The holder can spend freely at the best shops. B．The credit card allows holders to pay their check without cash. C．The holders can summon helicopters in desert. D．The credit card is very important in American society.

A．Failure of the applicant B．Failure of the issuing bank C．Failure to fulfil the credit terms D．Failure to fulfil the commercial contract

A．SELECT？cust_last_name,？cust_credit_limit？FROM？customers？ORDER？BY？cust_credit_limit？DESC B．SELECT？cust_last_name,？cust_credit_limit？FROM？customers？ORDER？BY？cust_credit_limit C．SELECT？cust_last_name,？cust_credit_limit？FROM？customers？ORDER？BY？cust_credit_limit？NULLS？LAST D．SELECT？cust_last_name,？cust_credit_limit？FROM？customers？ORDER？BY？cust_last_name,？cust_credit_limit？NULLSLAST

In the United States, a person can take credit only for what he has accomplished by himself. Americans get no credit whatsoever for having been born into a rich or privileged family. (In the United States, that would be considered ―an accident of birth .) Americans pride themselves in having been born poor and, through their own hard work, having climbed the difficult ladder of success to whatever level they have achieved —all by themselves. The American social system has, of course, made it possible for Americans to move, relatively easily, up to the social ladder, whereas this is impossible to do in many other countries. The ―self -made man or woman is still very much the ideal in present-day America. Americans believe that competition brings out the best in any individual. Consequently, the foreign visitor will see competition being fostered in the American home and in the American classroom, even at the youngest age levels. You may find the value placed on competition among individuals. But Americans teaching in Third World countries find the lack of competitiveness in a classroom situation equally distressing (令人苦恼的). They soon learn that what they had thought to be one of the universal human characteristics represented only a peculiarly American (or Western) value. Americans, valuing competition, have devised an economic system to go with it – free enterprise (自由企业制). Americans feel very strongly that a highly competitive economy will bring out the best in its people and ultimately, that the society which fosters competition will progress most rapidly. If you look for it, you will see evidence in all areas – in all fields as diverse as medicine, the art, education, and sports – that free enterprise is the approach most often preferred in America. What does the author mean by saying ―self -made man or woman is still very much the ideal in present-day America？ A.Americans no longer respect those who are born rich as they used to. B.Americans still respect those who have climbed up the social ladderthrough hard work. C.Americans think that an ideal man or woman should be born poor. D.Americans think that only the self-made man or woman is worthy ofrespect. What does the author think of the American social system？A.It is a system that does not favor those who are born rich. B.It is a system that makes social climbing very difficult, if not impossible. C.It makes it comparatively easy for the poor to move up the social ladder. D.It is the best system possible in the world. Americans teaching in Third World countries found that _____.A.competition is a unique American (or Western) value. B.competition must be fostered in the classroom for success in business. C.cooperation is more important than competition in bringing about progress. D.competition is one of the universal human characteristics. We can infer from the passage that free enterprise is _____.A.an economic system allowing free competition among business B.a belief that competition brings out the best in any individual C.an attitude that values competition rather than cooperation D.a theory that advocates competition as the source of all progress Americans would most likely frown at you if you _____.A.tell them you were born poor and had to work with your hands B.go around telling people that your father is a self-made man C.tell them that their social system is not necessarily the best D.complain that you were born poor and had had no opportunities

A．Revenues and liabilities． B．Liabilities and expenses． C．Revenues and expenses． D．Assets and revenues． E．Withdrawals and liabilities．

T Tallon had the following transactions: (i) Sale of goods on credit for $150 to F Rogit (ii) Return of goods from B Blendigg originally sold for $300 in cash to B Blendigg What are the correct ledger entries to record these transactions？ A、DR Trade receivables $150 DR Sales Returns $300 CR Sales $150 CR Cash and bank $300 B、DR Sales $150 DR Cash and bank $300 CR Trade receivables $150 CR Sales Returns $300 C、DR Trade receivables $450 CR Sales $150 CR Sales Returns $30 D、DR Sales Returns $300 DR Sales $150 CR Cash and bank $450

A、Term maturity structure B、Sinking fund arrangement C、Floating rate note